Legal Opinion
Department of Taxation v. Westmoreland Coal Co.
Supreme Court of Virginia
Decided March 4, 1988No. Record 841635PublishedCited by 3 opinions
1Opinion of the CourtStephenson, J.
In this appeal, we decide whether a multistate corporation’s sales of tangible personal property shipped from Virginia to destinations in other jurisdictions are included as Virginia sales for state income tax purposes under the Commonwealth’s “throwback” rule, former Code § 58-151.048(b).
On December 30, 1981, Westmoreland Coal Company (Westmoreland) filed an application for correction of erroneous tax assessment, former Code § 58-1130 (now Code § 58.1-1825), naming the Department of Taxation (the Department) as defendant in the proceedings. Westmoreland sought relief from the Department’s…
2Cases cited3 opinions
- Scott & Williams, Inc. v. Board of TaxationSupreme Court of New Hampshire · 1977
- Commonwealth v. Bluefield Sanitarium, Inc.Supreme Court of Virginia · 1976
- Hoffmann-LaRoche, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 1980
3Cited by3 opinions
- Davenport v. Little-BowserSupreme Court of Virginia · 2005
- Short Bros. v. Arlington CountySupreme Court of Virginia · 1992
- Ford Motor Credit Co. v. Chesterfield CountyChesterfield County Circuit Court · 2009